Haryana Goods and Services Tax (Fifth Amendment) Rules, 2022.
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.... Governor of Haryana, on the recommendations of the Council, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect fr....
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.... FORM GSTR-2 by such person" shall be omitted; (b) in sub-rule (4), in clause (b), after the words, "the details of", the words, "input tax credit in respect of" shall be inserted; 4. In the said rules, in rule 37,- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- "(1) A registered person, who has availed of input tax cred....
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....urposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently make....
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.... level in FORM GSTR-2 and" shall be omitted; 7. In the said rules, in rule 43, in sub-rule (1), the words, letters and figure, "FORM GSTR-2 and" wherever occuring, shall be omitted; 8. In the said rules, in rule 60, in sub-rule (7), for the words "auto-drafted", the words "auto-generated" shall be substituted; 9. In the said rules, rules 70, 71, 72, 73, 74, 75, 76, 77 and 79 shall be omit....
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